https://www.taxtmi.com/caselaws?id=766775 AAR West Bengal ruled that applicant acting as pure agent when reimbursing electricity charges on actual basis to sub-lessee is not liable for GST. The ruling aligned with GST Circular No. 206/18/2023-GST clarifying that real estate owners charging electricity at actual cost from lessees are deemed pure agents. Since applicant collected only actual electricity costs consumed by sub-lessee without markup, reimbursement amount excluded from taxable supply value under rule 33 explanation. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 20:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766775 AAR West Bengal ruled that applicant acting as pure agent when reimbursing electricity charges on actual basis to sub-lessee is not liable for GST. The ruling aligned with GST Circular No. 206/18/2023-GST clarifying that real estate owners charging electricity at actual cost from lessees are deemed pure agents. Since applicant collected only actual electricity costs consumed by sub-lessee without markup, reimbursement amount excluded from taxable supply value under rule 33 explanation. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766775